The NSW Environment Protection Authority (EPA) is phasing in climate change requirements for larger greenhouse gas emitters that hold environment protection licences (EPLs). The first reporting and planning deadlines fall in 2027, with recurring obligations thereafter.
Who is covered?
The requirements apply at the licensed-premises level where gross combined Scope 1 and Scope 2 emissions were 25,000 tonnes or more of carbon dioxide equivalent (t CO₂-e) per year in any of the previous three financial years. Offsets and Australian Carbon Credit Units do not reduce the threshold calculation. An otherwise impacted premises is not required to comply where emissions are expected to remain below 25,000 t CO₂-e per year for the next three financial years.
Key obligations and timing
Obligation | Frequency | Details | First start |
Assess whether the premises meets the threshold | Ongoing, reviewed annually | Use gross Scope 1 + Scope 2 emissions for any of the previous three financial years and consider the next three years. | Requirements phase in from 2027. |
Submit an annual emissions report | Annual | Due to the EPA by 31 March each year. | First report due 31 March 2027, covering the previous financial year. |
Submit five-year forward emissions estimates | Every 3 years | Due by 31 March. Estimate gross Scope 1 and Scope 2 emissions for each of the next five financial years, accounting for proposed mitigation measures. | First estimates due 31 March 2027. |
Publish a Climate Change Mitigation and Adaptation Plan (CCMAP) for Safeguard Mechanism facilities and coal mines | Update at least every 3 years | Publish on the licensee website. | First CCMAP due 31 March 2027. |
Publish a CCMAP for other impacted licensees | Update at least every 3 years | Publish on the licensee website. | First CCMAP due 31 August 2027. |
Benchmark and implement sector mitigation measures | As guidance or legal requirements apply | Consider relevant EPA mitigation guidance. Measures placed in regulation or EPL conditions will become mandatory and must also be included in CCMAPs. | From release/application of sector guidance or legal requirements. |
Meet future measurement requirements and EPL emissions limits | To be specified | The EPA proposes progressive premises-level (onsite) measurement requirements and, longer term, greenhouse gas limits on licences. | Future, phased requirements following evidence development and consultation. |
Key dates
- 31 March 2027: first annual emissions report and first five-year forward emissions estimates are due.
- 31 March 2027: first CCMAPs are due for Safeguard Mechanism facilities and coal mines.
- 31 August 2027: first CCMAPs are due for the remaining impacted licensees.
- 31 March 2030: first CCMAP update is due for all impacted licensees; updates are required at least every three years thereafter.
What EPL holders should do now
- Confirm the emissions boundary for each licensed premises and test the 25,000 t CO₂-e threshold using gross Scope 1 emissions and gross Scope 2 emissions (referred to as ‘location-based’ under National Greenhouse and Energy Reporting Scheme i.e. NGERS.
- Prepare the emissions and energy dataset needed for the 31 March 2027 report, including methods, emission factors and explanations for significant changes.
- Develop a five-year operational and emissions forecast that reflects committed mitigation measures.
- Check whether the premises is in the 31 March or 31 August 2027 CCMAP tranche and begin preparing the public plan.
- Review relevant EPA sector guidance, particularly for coal mining, and document how the mitigation hierarchy has been applied.
Refer to the NSW EPA Climate Change Licensee Requirements and the NSW EPA licensee requirements webpage for current details. You can contact Trinity for a complimentary consultation on what requirements apply to you. Trinity has environmental engineers and scientists that can assist with your Scope 1 and 2 GHG inventory and development of the CCMAP.